Skip to main content    

**2023 RUIA Tax Forms Available in myRRB - Read More...**

## Search

Search

**myRRB**

  

- Our Agency   - Agency Overview
  - Office of the Chairman     - Chairman
    - Chairman Staff Directory
  - Office of the Labor Member     - Labor Member of the Board
    - Labor Member Staff Directory
    - Pre-Retirement Seminars
    - Educational Materials
    - Questions and Answers
  - Office of the Management Member     - Management Member of the Board
    - Management Member Staff Directory
  - Office of Inspector General     - Office of Inspector General
    - Audit
    - Investigations
    - Hotline to Report Fraud, Waste and Abuse
    - Library
    - Whistleblower Protection Information
  - Organization Chart
- Benefits   - Retirement     - General Information
    - Downloadable Forms
    - myRRB
  - Survivor     - General Information 
    - Downloadable Forms
    - myRRB
  - Disability     - General Information
    - Downloadable Forms
    - myRRB
  - Unemployment     - General Information
    - Downloadable Forms
    - myRRB
  - Sickness     - General Information
    - Downloadable Forms
    - myRRB
  - Income Tax     - General Information
    - Downloadable Forms
    - myRRB
  - Medicare     - General Information
    - myRRB
  - En Español
  - myRRB
- Employers   - Employer Online Services     - ERSNet Login
    - EFTPS.gov
    - Pay.gov
  - Forms     - Rail 
    - Labor
  - Reporting Instructions     - Rail 
    - Labor 
    - Creditable Sickness
  - Publications     - Employer Exchange Newsletter
    - Program and Circular Letters 
    - Additional Information
- Resources   - Railroad Jobs
  - Legal Information     - Board Orders
    - The Federal Register 
    - Legal Opinions and Board Coverage Decisions
    - Partition of Railroad Retirement Annuities
    - Administrative Staff Manuals Index
  - Pay Debts Online
  - Office of Equal Opportunity     - Overview
    - EEO Policies
    - Filing A Complaint of Discrimination
    - No FEAR Act 
    - Frequently Asked Questions
  - RRBVision Video Library
  - Appeals
  - Railroad Retirement Handbook
  - FOIA Reading Room
  - Glossary of RRB Terms
- Financial & Reporting   - Agency Reports     - Inventories
    - Plans
    - Reports
  - Financial, Actuarial & Statistical     - Budget and Financial Reports: Current and Projected
    - Performance and Accountability Reports
    - Earnings Limits, Tax Rates and COLAs
    - Annual
    - Monthly & Quarterly RRA and RUIA Data
  - National Railroad Retirement Investment Trust     - NRRIT Introduction
    - Background Information
    - Reports
    - Correspondence
- Newsroom   - News Releases
  - Media Contact
- Field Office Locator
- FAQ

  

  

  

              -  Home 
              -  Survivor Annuity 
              -  Part V - General Information 
              -                   How Earnings Affect An Annuity              

## Topics

-  Part I - Applying For Your Annuity 
-  Part II - Types of Annuities 
-  Part III - Requirements For An Annuity 
-  Part IV - Furnishing Proof To Support Your Application 
-  Part V - General Information    -  If You Are Currently Receiving A Spouse Annuity 
  -  Beginning Date Of A Widow(er)'s Annuity 
  -  Beginning Date Of All Other Types Of Annuities 
  -  Effect Of A Monthly Annuity On Other Railroad Retirement Board Benefits 
  -  How Earnings Affect An Annuity 
  -  Credit For Employee's Military Service 
  -  Payments Received After The Employee's Death 
-  Part VI - After You Apply For Your Annuity 
-  Part VII - How Your Annuity Is Computed 
-  Part VIII - Medicare Benefits 
-  Part IX - Federal Income Tax And Your Benefits 
-  Paperwork Reduction Act and Privacy Act Notices 
-  Nondiscrimination on the Basis of Disability 
-  Fraud and Abuse Hot Line 

 

Refer to Form G-77, How Earnings Affect Payment of Survivor Annuities, for the annual earnings exempt amounts.

The term "annual earnings exempt amount" means the amount of money you can earn in a year without losing part of your annuity.

You may lose part of your annuity if you earn more than the annual earnings exempt amount in a year. An annuitant who has attained full retirement age (FRA) is not affected by this provision. See Introduction for a definition of full retirement age.

There is also a "monthly earnings exempt amount" which is 1/12 of the "annual earnings exempt amount." The "monthly earnings exempt amount" applies only in the first year in which:
                        - you are entitled to an annuity; and
                        - you have a "nonwork" month.

A "nonwork" month is one in which:
                        - you do not work; or
                        - you work but earn less than the "monthly earnings exempt amount"; or
                        - you work in self-employment but do not perform "substantial services."

Example: A widow's annuity began 8-1-2000. She earned $40,000 before her retirement in July. Because she was entitled to an annuity and had nonwork months in 2000 (August through December), 2000 is the widow's grace year. The monthly earnings test allows payment of her annuity August through December, even though her earnings of $40,000 would have caused deductions under the annual earnings test.

To determine whether you perform "substantial services" in self-employment, the RRB considers:
                        - the amount of time you devote to the business;
                        - the type of business;
                        - the type of service performed; and
                        - how all this compares to the work you did before you applied for your annuity.

When you figure your annual earnings, count all earnings from employment and self-employment for the entire year.

Earnings from employment include all wages, salaries, vacation pay, commissions, bonuses, fees, tips and retroactive wage increases. The cash value of any goods or services (such as meals or living quarters) furnished you for services performed are also counted as earnings from employment. Count all amounts before any payroll deductions for taxes, social security, insurance premiums and so on.

Earnings from self-employment mean your net income (profit after deduction of allowable business expenses) for the year.

Do not include as earnings any money which you receive for any reason other than work, such as:
                        - interest from savings;
                        - income from investments-stocks, bonds, real estate; gifts;
                        - inheritances; or
                        - pensions or other retirement payments.

In the calendar year you attain full retirement age, for every $3.00 you earn over the "annual earnings exempt amount," up to the month you attain full retirement age, $1.00 is deducted from your annuity. If you have not attained full retirement age, for every $2.00 you earn over the "annual earnings exempt amount" in a calendar year, $1.00 is deducted from your annuity.

   

**‹** Effect Of A Monthly Annuity On Other Railroad Retirement Board Benefits
Up
Credit For Employee's Military Service **›**

   

Acrobat ReaderAdobe's Access Website

**Railroad Jobs**

**Fraud Hotline**

**Field Office Locator**

 

(877) 772-5772
(312) 751-4701 
(312) 751-4300

 
Privacy PolicyPolicies & LinksSite MapContact UsRRB CareersWebsite Feedback

 
PlainLanguage.govData.govBenefits.govUSA.govRRB @ Data.govVote.gov

 
Freedom of Information ActNo FEAR Act DataOffice of Special CounselPlain Writing @ RRBOpen Gov @ RRBOffice of Inspector General

								Last updated: 06/10/2017